This study examines the effect of firm attributes on auditor choice among listed non-financial firms in Nigeria. Specifically, it investigates how firm size, firm age, leverage, profitability, and liquidity influence the likelihood of selecting Big Four audit firms. Using an ex-post facto research design and a balanced panel dataset comprising 890 firm-year observations from 89 listed non-financial firms over the period 2015–2024, the study employs a Random Effects logistic regression model for analysis. The findings indicate that firm size and profitability exert positive and statistically significant effects on the probability of engaging Big Four auditors, whereas leverage has a significant negative effect. In contrast, firm age and liquidity do not significantly influence auditor choice. The results suggest that auditor selection among Nigerian listed non-financial firms is primarily driven by firm size, profitability, and capital structure considerations. The study contributes to the auditor choice literature by providing empirical evidence from an emerging market context and offers insights for regulators, investors, and corporate decision-makers regarding the firm-specific factors associated with the demand for high-quality audit services